I have a taxpayer that wants to redeem basically I have cut the grass a couple of times and sprayed the yard with Permethrin poison to kill the fleas and roaches and ants and other bugs and have cleaned up the property extensively because there was trash everywhere and it was kind of overgrown how do I charge for this if I'm charging for the value and not the cost

We have not mentioned the buyers holding costs, taxes, cutting the grass, anything!!

I cut the grass, plow the snow, etc.

That's pretty affordable compared to the fed and state tax on 87K and depreciation recap.Ned's right - the withholding tax should be waived in the 1031 as MD honors 1031 at the state level. 

The best HELOC i have found on rentals is with Pen Fed Credit Union.

IE special landscaping care to prevent dead grass, forcing the tenant to obey leash laws, requiring copies of shots, and licensing of dogs, forcing tenant to have additional insurance for the dogs that protect you?

For example, my rentals are in Florida and when it rains, the grass grows like crazy.  

Of course, after the 24% fed and local tax, the returns will be 76% x 5% on the gains.

It has city water and sewer and tenants pay for own electric and cut own grass.

Pen Fed Credit Union.....Max of 80% CLTV so long as you have no more than 4 financed properties.